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Major B&O Classifications

B&O Classification

Rate

Retailing

.00471

Wholesaling

.00484

Manufacturing

.00484

Service & Other Activities

.015

 

Specialized B&O Tax Classifications

B&O Classification

Rate

Extracting, Extracting for Hire

.00484

Extracting Timber, Extracting for Hire Timber .003424

Slaughtering, Breaking and Processing Perishable Meat; Manufacturing Wheat into Flour; Soybean & Canola Processing

.00138

Travel Agent Commission; Tour Operators; International Charter Freight Brokers; Stevedoring; Assisted Living Facilities

.00275

Insurance Agents/Insurance Brokers Commissions

.00484

Prescription Drug Warehousing; Manufacturing Dairy Products; Manufacturing Bio/Alcohol Fuel; Splitting/Processing Dried Peas; Manufacturing Fresh Fruits and Vegetables

.00138

Publication of Newspapers .0035

Processing for Hire; Printing and Publishing

.00484

Processing for Hire Timber Products .003424
Sale of Standing Timber .003424
Non-Manufacturing Aerospace Product Development .0090
Federal Aviation Administration (FAR) Part 145 Repair Stations .002904
Manufacturing of Timber or Wood Products .003424
Manufacturing of Aluminum Smelter .002904
Manufacturing of Commercial Airplanes, Components, or Aerospace Tooling .002904
Wholesaling of Commercial Airplanes, Components, or Aerospace Tooling .002904
Retailing of Commercial Airplanes, Component, or Aerospace Tooling .002904
Manufacturers/Processors for Hire of Semiconductor Materials .00275
Royalties; Child Care .00484
Wholesaling of Timber or Wood Products .003424
Wholesaling of Manufactured Aluminum .002904
Warehousing; Radio & TV Broadcasting; Public Road Construction; Government Contracting; Chemical Dependency Center; Canned Salmon Labelers .00484
Radioactive Waste Disposal .0330
Public or Nonprofit Hospitals; Qualified Co-ops .015
For Profit Hospitals; Scientific R&D .015

Cleanup of Radioactive Waste for US Government

.00471

Service & Other Activities; Gambling Contests of Chance (less than $50,000 a year)

.015

Gambling Contests of Chance ($50,000 a year or greater)

.0163

Parimutuel Wagering .0013

Retailing of Interstate Transportation Equipment

.00484

Manufacturing or Wholesaling of Solar Energy .00275